Section II. The following Proviso shall be read after Article 23 of the said Schedule A:

II. The following Proviso shall be read after Article 23 of the said Schedule A:— Provided that 10 per cent. ad valorem shall be charged on all Spirits used exclusively in arts and manufactures, or in Chemistry, subject to such rules as the local Government shall from time to time prescribe, for ascertaining that such Spirits are unfit for use as a beverage and incapable of being converted to that purpose. And the Officer in charge of the Custom House, subject to the general instructions of the Local Government, shall decide what Spirits fall within this Proviso, and his decision thereon shall be final in law. Additional Article of Schedule A.